Office of the Auditor General
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THE REPUBLIC OF UGANDA OFFICE OF THE AUDITOR GENERAL ANNUAL REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GOU FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2016 CENTRAL GOVERNMENT AND STATUTORY CORPORATIONS ii Table of Contents Table of Contents ............................................................................................................... iii List of Acronyms and Abbreviations ..................................................................................... xiii SECTION ONE: MINISTRIES, DEPARTMENTS AND AGENCIES .................................................. 1 1.0 Introduction ............................................................................................................. 1 2.0 Key Findings Central Government .............................................................................. 2 3.0 General Findings .................................................................................................... 18 4.0 Report and Opinion on the Consolidated GoU Financial Statements ............................. 31 ACCOUNTABILITY SECTOR ................................................................................................. 56 5.0 Ministry of Finance, Planning and Economic Development .......................................... 56 6.0 Project for Financial Inclusion in Rural Areas (PROFIRA) ............................................. 61 7.0 Enterprise Uganda .................................................................................................. 63 8.0 Presidential Initiative on Banana Industrial Development (PIBID) ................................ 64 9.0 Treasury Operations ............................................................................................... 66 8.0 Budget Monitoring and Accountability Unit ................................................................ 74 9.0 Financial Management and Accountability Programme (FINMAP III) ............................ 76 10.0 Departed Asians Properties Custodian Board (DAPCB) ................................................ 77 11.0 Microfinance Support Centre (MSC) ........................................................................ 101 12.0 Competitiveness and Enterprise Development Project (CEDP) Component 2-5 ............ 105 13.0 Project for Financial Inclusion In Rural Areas (PROFIRA) for the Eighteen Months Period Ended 30th June 2016 .......................................................................................... 105 14.0 Department of Ethics and Integrity ........................................................................ 106 WORKS AND TRANSPORT SECTOR ................................................................................... 108 15.0 Ministry of Works and Transport ............................................................................ 108 JUSTICE, LAW AND ORDER SECTOR ................................................................................. 129 16.0 Ministry of Justice and Constitutional Affairs ............................................................ 129 17.0 Justice Law and Order Sector (JLOS) SWAP Development ........................................ 136 18.0 Ministry of Internal Affairs ..................................................................................... 141 19.0 Uganda Police Force ............................................................................................. 145 20.0 Uganda Prisons Service ......................................................................................... 146 21.0 Judiciary Department ............................................................................................ 149 22.0 Directorate of Public Prosecutions .......................................................................... 154 23.0 Directorate of Citizenship and Immigration Control .................................................. 156 PUBLIC SECTOR MANAGEMENT ........................................................................................ 161 24.0 Ministry of Local Government ................................................................................ 161 25.0 Community Agricultural Infrastructure Improvement Programme – Project II (CAIIP II)163 iii 26.0 Community Agricultural Infrastructure Improvement Programme – Project III (CAIIP III)164 27.0 Office of the Prime Minister ................................................................................... 166 28.0 Ministry of Public Service ....................................................................................... 170 SECURITY SECTOR .......................................................................................................... 178 29.0 Ministry of Defence ............................................................................................... 178 30.0 Office of the President .......................................................................................... 196 AGRICULTURE SECTOR .................................................................................................... 198 31.0 Ministry of Agriculture, Animal Industry and Fisheries .............................................. 198 32.0 National Agricultural Research Organisation (NARO) ................................................ 201 33.0 Vegetable Oil Development Project (VODP) Phase II ................................................ 209 ENERGY SECTOR ............................................................................................................. 213 34.0 Ministry of Energy and Mineral Development ........................................................... 213 35.0 Energy Fund ........................................................................................................ 215 HEALTH SECTOR ............................................................................................................. 216 36.0 Ministry of Health ................................................................................................. 216 36.4 US Centers for Disease Control and Prevention of HIV/AIDS Project .......................... 218 36.5 Uganda Global Fund to Fight Aids, Tuberculosis and Malaria Project – Health Systems Strengthening Component ..................................................................................... 219 37.0 Uganda Cancer Institute ....................................................................................... 221 38.0 Uganda Heart Institute ......................................................................................... 222 39.0 Mulago Referral Hospital Complex .......................................................................... 223 39.3 Mulago Kampala Capital City Authority Project (MKCCAP) ......................................... 225 Regional Referral Hospitals ............................................................................................... 226 40.0 Arua Regional Referral Hospital .............................................................................. 226 41.0 Fort Portal Regional Referral Hospital ..................................................................... 226 42.0 Gulu Regional Referral Hospital .............................................................................. 227 43.0 Hoima Regional Referral Hospital ........................................................................... 229 44.0 Jinja Regional Referral Hospital .............................................................................. 230 45.0 Kabale Regional Referral Hospital ........................................................................... 232 46.0 Lira Regional Referral Hospital ............................................................................... 232 47.0 Masaka Regional Referral Hospital .......................................................................... 235 48.0 Mbale Regional Referral Hospital ............................................................................ 235 49.0 Mbarara Regional Referral Hospital ........................................................................ 236 50.0 Moroto Regional Referral Hospital .......................................................................... 236 51.0 Mubende Regional Referral Hospital ....................................................................... 237 52.0 China-Uganda Friendship Hospital, Naguru ............................................................. 238 53.0 Soroti Regional Referral Hospital ............................................................................ 243 iv EDUCATION SECTOR ....................................................................................................... 245 54.0 Ministry of Education and Sports ............................................................................ 245 55.0 Support to Higher Education Science and Technology (Education V) Project ............... 248 56.0 Support to Post-Primary Education and Training Expansion and Improvement (Education IV) Project ........................................................................................................... 250 57.0 Uganda Teacher and School Effectiveness Project (UTSEP) ....................................... 251 58.0 Makerere University .............................................................................................. 255 59.0 Makerere University Business School ...................................................................... 269 60.0 Mbarara University of Science and Technology ........................................................ 271